1990 (1) TMI 21

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....tions of law to this court : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has misdirected itself and acted against law in reversing its judgment given by it in its order dated June 27, 1985, in ITA No. 917/Delhi/83, when the entire material and evidence brought on record was admittedly considered by it at that time as is evident from its foll....

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....ial duly considered by it earlier and in giving consideration to matters irrelevant for determination of the question and then holding that the assessee was not the real owner of the property No. E-73, Kalkaji, New Delhi ? 5. Whether, on the facts and in the circumstances of the case, the Tribunal has misdirected itself and erred in law in ignoring the material duly considered by it earlier and....

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....on was filed by the assessee and, by order dated January 30, 1986, the Tribunal recalled its earlier order dated June 27, 1985. Against the order of January 30, 1986, an application under section 256(1) was filed which was dismissed. Thereafter an application under section 256(2) was filed being I. T. C. No. 134 of 1987 (CIT v. K. L. Bhatia [1990] 182 ITR 361 (Delhi)). By order dated August 3, 198....